Programa de auditoría financiera para el componente cuentas y documentos por pagar Ecuador Banana S.A.

Abstract

In the current environment it has been noted that there are companies that have gone bankrupt due to the fact that within their operations, acts such as embezzlement, fraud within their finances have been committed, which prevents them from continuing with their activities and deciding to close their operations Having said this, the objective of this work is to prepare the audit program for the accounts and documents payable component under the evaluation of the inherent risk and control risk. for which a descriptive research is carried out, compiling information from scientific articles, in order to obtain the necessary information for the preparation of the theoretical framework and subsequently design the financial audit program. It is concluded that the importance of internal control is due to the fact that it allows knowing the correct procedure of the operations carried out within a company or organization that allows efficient management of its resources.